Country Tax Hubs

13% on taxable employment income up to ALL 2,040,000/year; 23% above. A tiered personal deduction applies first (ALL 600,000 if annual income is up to ALL 600,000; ALL 420,000 up to ALL 720,000; ALL 360,000 above), so income up to ALL 600,000/year pays no income tax

20% flat personal income tax on employment income for residents; 10% reduced rate may apply to certain categories

0–45%

Employment income, monthly: 3% up to AZN 2,500 (2026 rate; the State Tax Service schedules 5% from 2027 and 7% from 2028); AZN 75 plus 10% of the part from AZN 2,500 to 8,000; AZN 625 plus 14% above AZN 8,000

0% up to BDT 400,000/year; 10% on the next BDT 300,000 (to 700,000); 15% on the next BDT 400,000 (to 1,100,000); 20% on the next BDT 500,000 (to 1,600,000); 25% on the next BDT 2,000,000 (to 3,600,000); 30% above BDT 3,600,000 (Finance Act 2026, assessment years 2026-27 and 2027-28)

10% flat income tax in Federation of BiH (FBiH) and Brcko District; 8% flat in Republika Srpska (RS)

14–45%

10% personal income tax on taxable income (wages after pension, health insurance and the basic deduction) up to 8,500 MRP (KZT 36,762,500 in 2026); 15% above that (rates and threshold per the Tax Code text we checked; unverified)

12% flat personal income tax on all taxable income (no brackets)

0% on income up to €700/month; 9% on €700–€1,000/month; 15% on income above €1,000/month

10% flat personal income tax on all taxable employment income; no progressive brackets

0% personal income tax on individuals (expatriates and Omani nationals alike)

8% on net income up to PYG 50,000,000/year; 9% from PYG 50,000,001 to 150,000,000; 10% above PYG 150,000,000 (local income only; no IRP below about PYG 80,000,000/year)

0–24%

16% (up to €9,721) · 26% (€9,721–€28,592) · 33% (€28,592–€57,185) · 39% (€57,185–€82,346) · 50% (above €82,346), applied to the tax base after employee contributions and reliefs

0% up to TND 5,000/year; eight progressive bands up to 40% on income above TND 70,000 (scale taken from press reports of the 2025 Finance Law)

20–45%

0% (up to UYU 48,048/month) · 10% · 15% · 24% · 25% · 27% · 31% · 36% (above UYU 789,360/month)

12% flat personal income tax (PIT) on all employment income; no brackets